Miami billionaire Jeff Soffer has been hit with a bombshell suit claiming he was at the controls of the helicopter that crashed last year in the Bahamas, killing his best friend, Lance Valdez.

The lawsuit, filed Monday night in Miami’s Federal District Court, alleges Soffer, who does not have a helicopter pilot license, was flying the chopper when it crashed on Great Guana Cay on Nov. 22, 2012. Tax lawyer and father-of-three Valdez, 48, died immediately.

Dasha and Lance Valdez.Photo: Jason Binn/WireImage

Valdez’s widow, Dasha, further claims in the suit that Soffer — who owns Miami’s Fontainebleau hotel and is married to Elle Macpherson — “conspired” to persuade her to accept $2 million in insurance money without telling her he had been at the controls, and to sign a release so he would escape greater damages.

Even though a pilot, David Pearce, was on board, the suit reads, “At the time of the crash, the helicopter was being piloted by Jeffrey Soffer. Soffer was not licensed to fly. [Nor was he a] sufficiently experienced helicopter pilot.”

Dasha filed the lawsuit against Soffer and his employees Daniel and Paula Riordan, who were also on board and escaped death. Also named is Soffer’s COO, Alex Krys. It alleges “that Soffer, with the Riordans, Krys and one or more others, conspired and . . . agreed to conceal from [Dasha] the fact . . . that Soffer, and not David Pearce, was flying the helicopter.

“The purpose of this was . . . to induce [Dasha] to accept $2 million in insurance proceeds . . . as full damages and recompense for the death of Lance. If it was discovered that Soffer was piloting the helicopter without a license, he could be personally liable and responsible . . . for the death of Lance Valdez.”

Soffer attorney Bob Martinez said in a statement, “Jeff Soffer is very sympathetic to Dasha and the children for their grave loss . . . Mr. Soffer denies all the allegations of wrongdoing . . . They are all without any merit. Mr. Soffer has no further comments to make at this time since the lawsuit is now pending in federal court, where he will be presenting his defense.”